Yes you need to enter the carryover loss from 2023, not 2022. If you didn’t use it in 2023 it would still carryover but as the 2023 loss. Did you enter it into your 2023 return? You may need to figure out what the loss would have been for 2023. You may need to amend your 2023 return.
You have to report the carryover every year until it's used up. You can't skip a year. Even if you don't report it on your return you have to reduce it by the 3,000 (1,500 MFS) when you carry it over to next year. You can't choose when to use it.
If you have a negative AGI or negative taxable income it will show up on 1040 BUT it won't reduce the carryover to the next year.
This is from the IRS Pub 550 page 66 Capital Loss Carryover
"When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. "
Here is pub 550… http://www.irs.gov/pub/irs-pdf/p550.pdf
